GST Practitioner
55062 Points
Joined June 2017
As per Section 10(1)(b):
(b) Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;
Bill will be raise by your vendor as below :
Bill To : You (Recepient) at Mumbai Address
Ship To : Chennai Address (delivery at chennai)
CGST/SGST will be applicable.